From my personal knowledge as an auditor from one of the big 4. Gotta brag a little here. Hehe. That said, I only have a year's worth of experience, but I believe my understanding is sufficient to say that fairly confidently there is a lot of accounting issues that arises with the merger. It's not a simple 1+1=2
if the accounting issues were already done up during the merger, I doubt they would have requested for an extension. This calculations should not change significantly because of the 1+month delay that occured.